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ID: 2342555 • Letter: I

Question

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For the Year Ended December 31, 2019 Income Statement Balance Sheet Account Account Titles Dr. Dr No 101 112 130 157 158 201 212 311 320 332 400 622 9,000 11,000 3,000 23,600 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation- Equip Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings Dividends Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense 4,700 9,000 2,600 19,300 8,700 20,600 60,400 722 726 732 1,400 3,000 1,900 29,700 1,500 Totals 37,500 60,400 67,200 44,300 22,900 60,400 60,400 67,200 67,200 Net Income 22,900

Explanation / Answer

Retained Earnings

No. 320

1/1 Bal.

$0

1/1 Bal

$8,700

31-Dec

31-Dec

$22,900

31-Dec

$20,600

12/31 Bal

$11,000

Dividends

No. 332

31-Dec

$20,600

31-Dec

$20,600

12/31 Bal

$0

Income Summary

No.350

31-Dec

$37,500

31-Dec

$60,400

12/31 Bal.

$22,900

Service Revenue

No. 400

31-Dec

$60,400

12/31 Bal

$60,400

Maintenance and Repairs

No.622

12/31 Bal

$1,400

31-Dec

$1,400

Depreciation Expense

No. 711

12/31 Bal

$3,000

31-Dec

$3,000

Insurance Expense

12/31 Bal

$1,900

31-Dec

$1,900

Salaries and Wages

No. 726

12/31 Bal

29,700

31-Dec

$29,700

Utilities Expense

12/31 Bal

1,500

31-Dec

$1,500

Retained Earnings

No. 320

1/1 Bal.

$0

1/1 Bal

$8,700

31-Dec

31-Dec

$22,900

31-Dec

$20,600

12/31 Bal

$11,000

Dividends

No. 332

31-Dec

$20,600

31-Dec

$20,600

12/31 Bal

$0

Income Summary

No.350

31-Dec

$37,500

31-Dec

$60,400

12/31 Bal.

$22,900

Service Revenue

No. 400

31-Dec

$60,400

12/31 Bal

$60,400

Maintenance and Repairs

No.622

12/31 Bal

$1,400

31-Dec

$1,400

Depreciation Expense

No. 711

12/31 Bal

$3,000

31-Dec

$3,000

Insurance Expense

12/31 Bal

$1,900

31-Dec

$1,900

Salaries and Wages

No. 726

12/31 Bal

29,700

31-Dec

$29,700

Utilities Expense

12/31 Bal

1,500

31-Dec

$1,500

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